Legal Opinion
Title Guarantee & Trust Co. v. Ward
U.S. Circuit Court for the District of Northern New York
Decided September 28, 1908PublishedCited by 1 opinion
This action is brought by the executors of the last will and testament of James Jennings McComb, deceased, to recover $73,373, with interest, paid to the defendant, as collector of internal revenue, under protest, as a tax levied and collected under the provisions of Act June 13, 1898, c. 448, §§ 29, 30, 30 Stat. 464, 465 (U. S. Comp. St. 1901, pp. 2307, 2308).
1Opinion of the Court
RAY, District Judge.
James Jennings McComb, a resident of the county of Westchester, N. Y., died March 31, 1901, leaving a last will and testament which, as to his residuary estate, contained the following provisions, viz.:
“Fifteenth. All the rest, residue and remainder of my estate of what kind soever, whether real or personal, and wheresoever situated, I give, devise and bequeath to my executors and trustees and to their successors in trust to hold, invest, maintain and manage during the lives of those two of my children who, surviving me, shall be the youngest of my children at the time of…
2Cases cited18 opinions
- Smith v. . EdwardsNew York Court of Appeals · 1882
- Shipman v. . RollinsNew York Court of Appeals · 1885
- In Re the Accounting of BrownNew York Court of Appeals · 1897
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
- Clapp v. MasonSupreme Court of the United States · 1877
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3Cited by1 opinion
- Ward v. SageCourt of Appeals for the Second Circuit · 1911